The resolution, introduced on March 4, 2025, by the Legislature of West Virginia, calls upon Congress to convene a convention of the states under Article V of the U.S. Constitution. This convention would be specifically limited to proposing an amendment to repeal the Sixteenth Amendment, which grants Congress the authority to impose and collect income taxes. The resolution emphasizes that this application is part of a broader effort, aligning with similar applications from other states, to gather the necessary two-thirds support for Congress to act on this matter.

Additionally, the resolution mandates that West Virginia, in collaboration with other states, initiate federal court action to compel Congress to fulfill its constitutional obligation to call the proposed convention. It also instructs the Clerk of the House to distribute copies of the resolution to key federal and state officials, seeking their cooperation in this initiative aimed at repealing the income tax provision established by the Sixteenth Amendment.